TAX DEPARTMENT (INDIRECT TAXATION)


Information for Buisiness


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General Information about VAT General Information about VAT
Taxable person Taxable person
Supplies of goods and services Supplies of goods and services
Place and time of supplies of goods and services Place and time of supplies of goods and services
Registration Registration
Cancellation of registration Cancellation of registration
Transfer of Going Concern Transfer of Going Concern
VAT Rates VAT Rates
Taxable Value Taxable Value
Ιmportation of goods Ιmportation of goods
Tax returns,tax payment and credit Tax returns,tax payment and credit
Books and Records Books and Records
VAT Invoice VAT Invoice
Tax Assessment Tax Assessment
Recovery of tax and debts Recovery of tax and debts
Powers of control and investigation of tax fraud Powers of control and investigation of tax fraud
Special Regimes - Schemes Special Regimes - Schemes
Objections Objections
Rights Rights
Obligations Obligations
Foreign enterprises doing business in Cyprus Foreign enterprises doing business in Cyprus
VIES VIES
Vat refund to taxable persons not established in the Member State of refund but established in another Member State. Vat refund to taxable persons not established in the Member State of refund but established in another Member State.
INTRASTAT INTRASTAT
EURO EURO

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